Workers cross-trained with multiple tasks can improve the workforce flexibility for the plant to handle
variations in workload. Therefore, it is necessary to study the dynamic multi-skilled workforce planning
problem of production line with the application of cross-training method.

IRS Office of Research Headquarters measures and models taxpayer burden, defined as expenditures of time and money by taxpayers to comply with the federal tax system. In this research activity, IRS created two microsimulation models using econometric techniques to enable the Service to produce annual estimates of taxpayer compliance burden for individual and small business populations. Additionally, a Discrete Event Simulation (DES) model was developed to represent taxpayer activities and IRS administration in postfiling processes.